Extension Deadline Looms;
Form Available for More Time

WASHINGTON - Taxpayers who requested the automatic four-month extension to file their 2004 tax return face an Aug. 15 deadline. People who are unable to meet this approaching deadline may seek an additional two-month extension.

Taxpayers with special circumstances or hardships should file Form 2688, Application for Additional Extension of Time to File, before Aug. 15. This extension request is not automatic. If the IRS approves the Form 2688 request, taxpayers will have until Oct. 17 to file their return.

Taxpayers should read Form 2688 instructions carefully to ensure they provide an explanation for their extension request. The extension applies only to the deadline for filing the tax return, not time for paying taxes owed.

Taxpayers can file Form 2688 electronically with the IRS. The form can be sent to IRS e-file either through tax professionals or through personal computers. Taxpayers also may mail it to the IRS center where their tax return must be filed.

IRS e-file and the Free File program, the partnership between the IRS and a consortium of tax software providers, will be available through Oct. 17. Free File provides free software and e-filing for qualified taxpayers.

Also, Telefile for taxpayers who use Form 1040EZ will cease operations after Aug.15.